Samuel Blatchford

“ The idea embodied in the libel is that, if the yacht was not an imported article, the act of the collector in forcibly taking possession of her was tortious, and, if that act was committed on the navigable water of the United States, the district court, as a court of admiralty, had jurisdiction, in a cause of possession, to compel the restitution of her. The libel presents for the determination of the district court, as the subject-matter of the suit, the question whether the yacht is an imported article, within the meaning of the customs revenue laws. ”

“ The collector has no authority to make any determination regarding any article which is not imported merchandise; and, if the vessel in question here is not imported merchandise, the court of review would have no jurisdiction to determine any matter regarding that question, and could not determine the very fact which is in issue under the libel in the district court, on which the rights of the libelant depend. ”

“ Section 2963 provides that, when merchandise imported into the United States has not been duly entered, it shall be deposited in the public warehouse and there remain. Section 2964 provides that, in all cases of failure or neglect to pay the duties within the period allowed by law to the importer to make entry thereof, the merchandise shall be taken possession of by the collector, and deposited in the public stores, there to be kept, subject at all times to the order of the importer, on payment of the proper duties and expenses. ”